1,144 results found

Following the smooth passage of a new Budget bill, Luxembourg has cut the rate of corporate income tax with immediate effect to attract more international investors.

These past few weeks have brought plenty of news that will impact the Luxembourg VAT practice. You will find hereafter a summary of the key elements.

A recent study by KPMG yielded some interesting insights on tax laws worldwide in the area of family business wealth transfers.

On 1 March 2017, the amending exchange of notes, which was signed on 18 June 2015, relating to Article 24 on the exchange of information of the double tax treaty of 1962 between Luxembourg...

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 (the "Law") implementing Council Directive (EU) 2020/876...

On 22 December 2021, the European Commission published a Directive proposal setting out rules aimed at tackling the abusive use of so-called shell companies (the "Proposal")...

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

On 12 June 2024, Luxembourg's government filed with Parliament a bill of law amending the law of 22 December 2023 implementing Pillar Two (global minimum taxation) rules.

On 19 December 2023, the Luxembourg Parliament passed bill of law 8276_ (Bill) amending the investment tax credit (ITC) rules. The Bill's aim is to support the digital transformation of businesses...

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

On 22 December 2016 the Luxembourg Parliament passed article 56bis of the Luxembourg Income Tax Law (LITL).

On 27 January 2023, the Administrative Tribunal (the "Tribunal") ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Luxembourg Company.

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

On 7 October 2026, the Luxembourg Government filed bill of law No. 8800 concerning the State budget for 2027 (the “Bill”) with the Chamber of Deputies. Alongside the budget itself, the Bill introduces a package of tax measures designed to increase Luxembourg’s tax competitiveness and support businesses, most of which would apply from tax year 2027.

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption).

The reform has 3 pillars: real time and structured e-invoicing for all businesses making intra-community supplies; a VAT collection role for digital accommodation and transport platforms; and extended EU e-commerce VAT reporting.